Deferral of benefit accrual.

1. Law
2. CFR 29
3. Labor
4. Regulations Relating to Labor
5. Employee Benefits Security Administration, Department of Labor
6. Minimum Standards for Employee Pension Benefit Plans Under the Employee Retirement Income Security Act of 1974
7. Rules and Regulations for Minimum Standards for Employee Pension Benefit Plans
8. Participation, Vesting and Benefit Accrual
9. Deferral of benefit accrual.

§ 2530.204-4 Deferral of benefit accrual.

For purposes of section 204(b)(1)(E) of the Act and section 411(b)(1)(E) of the Code (which permit deferral of benefit accrual until an employee has 2 continuous years of service), an employee shall be credited with a year of service for each computation period in which he or she completes 1,000 hours of service. The computation period shall be the eligibility computation period designated in accordance with § 2530.202-2.

Download our app to see the most-to-date content.